French General Tax CodeIn force
V: Assessment of tax
Article 1477
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Showing 6721–6730 of 63909 articles for “Art. 156 I 1°”
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The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
The business property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13°…
Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…
The activity of the persons mentioned in article L. 135-1 of the French Commercial Code of which the total gross remuneration received for this activity during the reference period defined in article…
The court may order, of its own motion or at the request of any person entitled to bring an infringement action, all legally permissible investigative measures, even if an infringement seizure has not…
The court may order, of its own motion or at the request of any person entitled to bring an infringement action, all legally permissible investigative measures, even if a seizure for infringement has…
The precautionary measures provided for in Articles L. 621-2, L. 631-10-1, L. 651-4, L. 692-2, L. 692-4 and L. 692-9, are subject to the provisions of the regulatory part of the Code of Civil Enforcem…
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